Analisis Fungsi Perangkat Desa dalam Meningkatkan Akuntabilitas Pengelolaan Anggaran Dana Desa Tahun Anggaran 2023 (Studi Kasus di Kelurahan Kandangan Utara)

Abstract

This study examines the role of village officials in enhancing the accountability of village fund management for the fiscal year 2023, with a case study of Kandangan Utara Village. The research aims to identify and analyze the functions of village officials in ensuring transparency and accountability in the use of village funds. The methodology employed is qualitative with a case study approach. Data was collected through in-depth interviews, observations, and documentation. The findings reveal that village officials play a significant role in the planning, implementation, and reporting of village fund budgets. However, several challenges need to be addressed, including a lack of human resource capacity and limitations in information technology. These findings are expected to contribute to the development of more effective policies for managing village funds.